2002 Revenue Administrative Bulletins
A Revenue Administrative Bulletin (RAB) is a directive issued by the
Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of
Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status of precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially
similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin. See RAB 1989-34 for further information.
Many of the RABs in this list are available by clicking on the RAB number. If you need an RAB which is not available here, please call
1-800-367-6263 and we will mail one to you.
| Number |
Act |
Title |
Notes |
| 2002-1 |
S |
Notice of Change in Prepaid Gasoline Sale Tax Rate |
Replaced by 2002-13 |
| 2002-2 |
IIT |
Homestead Property Tax Credit
Permanent Resident of a Nursing Home |
Replaces 1988-21 |
| 2002-3 |
IIT |
Property Tax Credit Partial Use of
Homestead for Business Purposes |
Replaces 1988-23 |
| 2002-4 |
IIT |
Homestead Property Tax Credit When Adults Other
Than Husband and Wife Share Homestead |
Replaces 1988-24 |
|
2002-5 |
IIT |
Michigan Residents Working Abroad |
Replaces 1990-6 |
|
2002-6 |
Motor Fuel |
Liquefied Petroleum Gas, Licensing,
Collecting, and Remitting Tax |
Replaces 1988-4 |
|
2002-7 |
Motor Fuel |
Computation of Gas Tax Proper Measurement of
Taxable Gallonage |
Supplement to
1988-6
|
|
2002-8 |
Motor Fuel |
Tax Refunds and Deductions |
Supplement to
1988-8
|
|
2002-9 |
Motor Fuel |
Wholesale Remittance Fee Allowance
Consignment Sales Absence of 1/3 Remittance Fee Allowance |
Supplement to 1990-21 |
|
2002-10 |
S,U |
Drop Shipments |
Replaces 1988-34 |
| 2002-11 |
S |
Treatment of Delivery Services
Provided by Retailers |
Replaces 1993-07 |
| 2002-12 |
Revenue |
Interest Rates |
Replaces 2001-3
Replaced by 2002-17 |
| 2002-13 |
S |
Notice of Change in Prepaid Gasoline Sales Tax
Rate |
Replaces 2002-1
Replaced by 2002-18 |
| 2002-14 |
SBT |
Apportionment Sourcing for Financial Organizations |
|
| 2002-15 |
S,U |
Sales and Use Tax Exemptions and Requirements |
Replaces 1996-6 |
| 2002-16 |
SBT |
Single Business Tax - Financial
Organizations Defined |
|
| 2002-17 |
Revenue |
Interest Rate |
Replaces 2002-12 |
| 2002-18 |
S |
Notice of Change in Prepaid Gasoline
Sales Tax Rate |
Replaces 2002-13 |
| 2002-19 |
U |
Limited Use Tax Exemption on the Transfer on the Transfer of
Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles and
Snowmobiles Between Relatives and Others.
|
Replaces 1998-4 |
| 2002-20 |
S |
Sales Tax - Food for Human Consumption |
Replaces 1987-8
and 1991-18 |
